Citizenship is a material factor in applying tax provisions. Generally, RRB accepts a claim that an individual is a citizen of the country of birth unless there is information or evidence to the contrary.

Conclusive Evidence of U.S. Citizenship

Any of the following documents is generally conclusive evidence of U.S. citizenship for the person to whom the document is issued regardless of where the person was born.

Birth certificate showing birth in the U.S.

U.S. passport

Certificate of Citizenship or Certificate of Naturalization

Report of Birth Abroad of a Citizen of the United States (Form FS-240).

Certificate of Birth (Form FS-545)

United States Citizen Identification Card (INS Form I-197)

Evidence of Citizenship in Other Countries

Documents similar to those listed above may be submitted as evidence to prove citizenship in another country, such as:

Birth certificate showing birth in that country

Passport issued by the country

Certificates of citizenship, naturalization, or citizen identification cards issued by the country.

U.S. citizens or residents should complete Form RRB-1001, "Non-resident Questionnaire," on leaving the United States to take up permanent or temporary residence in a foreign country. The Internal Revenue Service requires that residents of tax-treaty countries claim their exemption every three years by completing an RRB-1001. The form may be secured from RRB field offices or requested by mail from the:

Proof of residence is required when an individual claims residence on the RRB-1001 in a country that is not the country in the mailing address. Acceptable proofs of residence must be valid for the period of time for which residence is to be verified; the date of issuance must be within one year of the period of residence to be established. Acceptable proofs of residence are:

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